Estado de capital de trabajo

CAREN S.A
Fuentes de capital
Inversionista % de aporte Monto Total
B.M.H.B 25% C$450,000.00
M.G.M 25% C$450,000.00
C.S 25% C$450,000.00
J.A.R.D 15% C$270,000.00
O.G 10% C$180,000.00
Total de inversion socios 100% C$1,800,000.00

Gastos Iniciales
Gastos Administrativo Monto Total
Luz C$6,000.00
Agua C$1,000.00
Alquiler C$18,000.00
Internet C$1,300.00
Gas propano C$465.00
Sueldos C$163,690.50
Materiales de limpieza C$6,560.00
Inventario de materia prima C$342,480.00
Material Medico C$18,500.00
Impuestos Municipales C$3,000.00
Seguro INSS C$12,600.00
INSS Patronal C$38,700.00
Inatec C$3,600.00
Prestaciones sociales C$45,000.00
IR C$3,709.50
Total C$664,605.00
Gastos Publicitario
Publicidad C$20,000.00
Redes Sociales C$3,500.00
Markenting C$15,200.00 C$38,700.00
Otros gastos
Reserva de emergencia C$200,000.00 C$200,000.00
Imprevisto C$50,000.00 C$50,000.00
Total gastos iniciales C$953,305.00

Total del capital de trabajo C$846,695.00

 BALANCE DE COSTO FIJO Y VARIABLES MENSUALES
CAREN S.A
Descripcion ITEM Valores Mensuales Valores por Dia
Luz C$6,000.00 C$200.00
Agua C$1,000.00 C$33.33
GASTOS DE SERVICIOS BASICO Alquiler C$18,000.00 C$600.00
Internet / Linea Fija C$1,300.00 C$43.33
Total C$26,300.00 C$876.67
Articulos de Oficina C$5,000.00 C$166.67
Material de limpieza C$6,560.00 C$218.67
Salarios C$80,174.00 C$2,672.47
Seguro INSS C$6,090.00 C$203.00
Seguro Patronal C$18,705.00 C$623.50
GASTOS ADMINISTRATIVO Inatec C$1,740.00 C$58.00
IR C$736.00 C$24.53
Prestaciones sociales C$21,750.00 C$725.00
Depreciacion C$4,861.66 C$162.06
Impuestos C$3,000.00 C$100.00
Total C$148,616.66 C$4,953.89
Material Medico C$18,500.00 C$616.67
Materia Prima C$20,000.00 C$666.67
GASTOS MATERIA PRIMA
Alimentacion C$8,500.00 C$283.33
Total C$47,000.00 C$1,566.67
Total de costos fijos C$221,916.66 C$7,397.22
Publicidad C$20,000.00 C$666.67
Markenting C$6,000.00 C$200.00
GASTOS DE PUBLICIDAD
Redes sociales C$3,500.00 C$116.67
Total C$29,500.00 C$983.33
Salario C$83,516.50 C$2,783.88
Seguro INSS C$6,510.00 C$217.00
Seguro Patronal C$19,995.00 C$666.50
GASTOS SALARIOS C$1,860.00 C$62.00
OPERACIONALES Inatec
IR C$2,973.50 C$99.12
Prestaciones sociales C$23,250.00 C$775.00
Total C$138,105.00 C$4,603.50
Mantenimiento del local C$12,000.00 C$400.00
OTROS GASTOS
Total C$12,000.00 C$400.00
Total de costos variables C$179,605.00 C$5,986.83

Total de costos indirectos C$401,521.66 C$13,384.06

 BALANCE DE COSTO DIRECTO DE MANO DE OBRA
PRESTACION DE SERVICIOS MENSUAL
Actividad Tiempo X Hrs. Valor C$ X Hrs.
Atencion Medica 1.36 C$62.50
Terapia ocupacional y recreativa 1 C$50.00
Estimulación cognitiva 1 C$50.00
Atención psicológica 1 C$50.00
Tecnico de alimentos 1.5 C$41.67
Valoración nutricional 1 C$58.33
Terapia física 1 C$41.67
Valor del día / Horas 7.86 C$354.17

Costo Total de producción operativa dia

Total de costos mensuales mano de obra C$

BRA

Total
C$85.00
C$50.00
C$50.00
C$50.00
C$62.51
C$58.33
C$41.67
C$2,783.78

C$2,783.78

C$83,513.29
 CAREN S.A
PROYECCION DE VENTA DEL SERVICIO ANUAL

PRODUCTO FECHA DE INICIO TIPO DE PROYECCION

SERVICIOS ATENCION AL ADULTO MAYOR 01/01/23 Anual

ENERO FEB MA ABR MAYO JUN JUL AGOSTO SEPT OCT NOV DIC TOTAL
NÚMERO DE ATENCIONES BRINDADAS 420 420 420 420 420 420 420 420 420 420 420 420 5,040

PRECIO DEL SERVICIO C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00

VENTAS TOTALES C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$5,443,200.00

PORCENTAJE DEL TOTAL 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 100%

 CAREN S.A
PROYECCION DE VENTA DEL SERVICIO A 5 AÑOS

ACUMULATIVO
PRODUCTO FECHA DE INICIO TIEMPO DE PROYECCION TOTAL DE UNIDADES
VENTAS TOTALES

SERVICIOS ATENCION AL ADULTO MAYOR 01/01/23 Anual 32,018 C$34,579,818.75

PRIMER AÑO
ENERO FEB MA ABR MAYO JUN JUL AGOSTO SEPT OCT NOV DIC TOTAL

NÚMERO DE UNIDADES VENDIDAS 420 420 420 420 420 420 420 420 420 420 420 420 5,040

PRECIO POR UNIDAD C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00

VENTAS TOTALES C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$5,443,200.00

PORCENTAJE DEL TOTAL 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 100%

SEGUNDO AÑO
ENERO FEB MA ABR MAYO JUN JUL AGOSTO SEPT OCT NOV DIC TOTAL

NÚMERO DE UNIDADES VENDIDAS 470 470 470 470 470 470 470 470 470 470 470 470 5,645

PRECIO POR UNIDAD C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00

VENTAS TOTALES C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$508,032.00 C$6,096,384.00

PORCENTAJE DEL TOTAL 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 100%

TERCER AÑO
ENERO FEB MA ABR MAYO JUN JUL AGOSTO SEPT OCT NOV DIC TOTAL

NÚMERO DE UNIDADES VENDIDAS 527 527 527 527 527 527 527 527 527 527 527 527 6,322

PRECIO POR UNIDAD C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00

VENTAS TOTALES C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$568,995.84 C$6,827,950.08

PORCENTAJE DEL TOTAL 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 100%

CUARTO AÑO
ENERO FEB MA ABR MAYO JUN JUL AGOSTO SEPT OCT NOV DIC TOTAL

NÚMERO DE UNIDADES VENDIDAS 590 590 590 590 590 590 590 590 590 590 590 590 7,081

PRECIO POR UNIDAD C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00

VENTAS TOTALES C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$637,275.34 C$7,647,304.09

PORCENTAJE DEL TOTAL 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 100%

QUINTO AÑO
ENERO FEB MA ABR MAYO JUN JUL AGOSTO SEPT OCT NOV DIC TOTAL

NÚMERO DE UNIDADES VENDIDAS 661 661 661 661 661 661 661 661 661 661 661 661 7,931

PRECIO POR UNIDAD C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00 C$1,080.00

VENTAS TOTALES C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$713,748.38 C$8,564,980.58

PORCENTAJE DEL TOTAL 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 100%

Producto Enero Febrero Marzo Abril Mayo
C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00
Venta Mensual
Total Ventas Anual

Producto Enero Febrero Marzo Abril Mayo

Egreso de costos directos Mano C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50
Obra Total costo de mano de obra

Producto
Enero Febrero Marzo Abril Mayo
Egreso de costos indirectos

Gastos de servicios basicos C$26,300.00 C$26,300.00 C$26,300.00 C$26,300.00 C$26,300.00

Gastos Administrativo C$148,616.66 C$148,616.66 C$148,616.66 C$148,616.66 C$148,616.66
Gasto de materia prima C$47,000.00 C$47,000.00 C$47,000.00 C$47,000.00 C$47,000.00
Gasto de publicidad C$29,500.00 C$29,500.00 C$29,500.00 C$29,500.00 C$29,500.00
Gasto de Mantenimeinto C$12,000.00 C$12,000.00 C$12,000.00 C$12,000.00 C$12,000.00
Gastos Operacionales C$54,588.50 C$54,588.50 C$54,588.50 C$54,588.50 C$54,588.50
Total de costos fijos C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16

Servicios Proyectado
Producto Enero Febrero Marzo Abril Mayo
C$52,078.34 C$52,078.34 C$52,078.34 C$52,078.34 C$52,078.34
Utilidad neta mensual / Anual
Total Ventas Anual
Junio Julio Agosto Sept Oct Nov Dic
C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00
C$5,443,200.00

Junio Julio Agosto Sept Oct Nov Dic

C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50
C$1,002,198.00

Junio Julio Agosto Sept Oct Nov Dic Totales

C$26,300.00 C$26,300.00 C$26,300.00 C$26,300.00 C$26,300.00 C$26,300.00 C$26,300.00 C$315,600.00

C$148,616.66 C$148,616.66 C$148,616.66 C$148,616.66 C$148,616.66 C$148,616.66 C$148,616.66 C$1,783,399.92
C$47,000.00 C$47,000.00 C$47,000.00 C$47,000.00 C$47,000.00 C$47,000.00 C$47,000.00 C$564,000.00
C$29,500.00 C$29,500.00 C$29,500.00 C$29,500.00 C$29,500.00 C$29,500.00 C$29,500.00 C$354,000.00
C$12,000.00 C$12,000.00 C$12,000.00 C$12,000.00 C$12,000.00 C$12,000.00 C$12,000.00 C$144,000.00
C$54,588.50 C$54,588.50 C$54,588.50 C$54,588.50 C$54,588.50 C$54,588.50 C$54,588.50 C$655,062.00
C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16 C$3,816,061.92

Junio Julio Agosto Sept Oct Nov Dic

C$52,078.34 C$52,078.34 C$52,078.34 C$52,078.34 C$52,078.34 C$52,078.34 C$52,078.34
C$624,940.08
 Se aplico a los costos un 10% con respeto al año anterior

Item 2023 2024

Ventas (+) Ventas del servicio C$5,443,200.00 C$6,096,384.00
Servicios Basicos C$315,600.00 C$347,160.00
Articulos de Oficina C$60,000.00 C$66,000.00
Material de limpieza C$78,720.00 C$86,592.00
Salarios C$962,088.00 C$1,058,296.80
Seguro INSS C$73,080.00 C$80,388.00
Gastos Administrativos Seguro Patronal C$224,460.00 C$246,906.00
Inatec C$20,880.00 C$22,968.00
IR C$8,832.00 C$9,715.20
Prestaciones sociales C$261,000.00 C$287,100.00
Depreciacion C$58,340.66 C$58,340.66
Impuestos C$36,000.00 C$39,600.00
Total Gastos Adm. (-) C$2,099,000.66 C$2,303,066.66
Material Medico C$222,000.00 C$244,200.00
Gastos de Materia Prima Materia Prima C$240,000.00 C$264,000.00
Alimentacion C$102,000.00 C$112,200.00
Total Gastos Materia Prima (-) C$564,000.00 C$620,400.00
Publicidad C$240,000.00 C$264,000.00
Gastos de Publicidad Markenting C$72,000.00 C$79,200.00
Redes sociales C$42,000.00 C$46,200.00
Total Gastos Publicidad (-) C$354,000.00 C$389,400.00
Salario C$1,002,198.00 C$1,102,417.80
Seguro INSS C$78,120.00 C$85,932.00
Gastos de Salario Seguro Patronal C$239,940.00 C$263,934.00
Operacionales Inatec C$22,320.00 C$24,552.00
IR C$35,682.00 C$39,250.20
Prestaciones sociales C$279,000.00 C$306,900.00
Total Gastos de Salario Mano de Mano de obra directa (-) C$1,657,260.00 C$1,822,986.00
Mantenimiento del local C$144,000.00 C$158,400.00
Otros Gastos
Total C$144,000.00 C$158,400.00

Total Costos fijos C$2,663,000.66 C$2,923,466.66

Total de Costos variables C$2,155,260.00 C$2,370,786.00
Total de Costos indirectos C$4,818,260.66 C$5,294,252.66

Utilidad Neta Anual C$624,939.34 C$802,131.34

respeto al año anterior

2025 2026 2027

C$6,827,950.08 C$7,647,304.09 C$8,564,980.58
C$381,876.00 C$420,063.60 C$462,069.96
C$72,600.00 C$79,860.00 C$87,846.00
C$95,251.20 C$104,776.32 C$115,253.95
C$1,164,126.48 C$1,280,539.13 C$1,408,593.04
C$88,426.80 C$97,269.48 C$106,996.43
C$271,596.60 C$298,756.26 C$328,631.89
C$25,264.80 C$27,791.28 C$30,570.41
C$10,686.72 C$11,755.39 C$12,930.93
C$315,810.00 C$347,391.00 C$382,130.10
C$58,340.66 C$58,340.66 C$58,340.66
C$43,560.00 C$47,916.00 C$52,707.60
C$2,527,539.26 C$2,774,459.12 C$3,046,070.97
C$268,620.00 C$295,482.00 C$325,030.20
C$290,400.00 C$319,440.00 C$351,384.00
C$123,420.00 C$135,762.00 C$149,338.20
C$682,440.00 C$750,684.00 C$825,752.40
C$290,400.00 C$319,440.00 C$351,384.00
C$87,120.00 C$95,832.00 C$105,415.20
C$50,820.00 C$55,902.00 C$61,492.20
C$428,340.00 C$471,174.00 C$518,291.40
C$1,212,659.58 C$1,333,925.54 C$1,467,318.09
C$94,525.20 C$103,977.72 C$114,375.49
C$290,327.40 C$319,360.14 C$351,296.15
C$27,007.20 C$29,707.92 C$32,678.71
C$43,175.22 C$47,492.74 C$52,242.02
C$337,590.00 C$371,349.00 C$408,483.90
C$2,005,284.60 C$2,205,813.06 C$2,426,394.37
C$174,240.00 C$191,664.00 C$210,830.40
C$174,240.00 C$191,664.00 C$210,830.40

C$3,209,979.26 C$3,525,143.12 C$3,871,823.37

C$2,607,864.60 C$2,868,651.06 C$3,155,516.17
C$5,817,843.86 C$6,393,794.18 C$7,027,339.53

C$1,010,106.22 C$1,253,509.91 C$1,537,641.05

 Enero Febrero Marzo Abril Mayo
Efectivo Inicial
C$846,695.00 C$898,773.34 C$950,851.68 C$1,002,930.02 C$1,055,008.36

Ventas del Serv.

C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00

Egreso de Gastos
Egreso directos /Costo C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50
directos
Egreso indirectos C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16
/Costos indirectos

Total mensual C$401,521.66 C$401,521.66 C$401,521.66 C$401,521.66 C$401,521.66

Saldo Efectivo C$898,773.34 C$950,851.68 C$1,002,930.02 C$1,055,008.36 C$1,107,086.70

Junio Julio Agosto Sept Oct Nov

C$1,107,086.70 C$1,159,165.04 C$1,211,243.38 C$1,263,321.72 C$1,315,400.06 C$1,367,478.40

C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00 C$453,600.00

C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50 C$83,516.50

C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16 C$318,005.16

C$401,521.66 C$401,521.66 C$401,521.66 C$401,521.66 C$401,521.66 C$401,521.66

C$1,159,165.04 C$1,211,243.38 C$1,263,321.72 C$1,315,400.06 C$1,367,478.40 C$1,419,556.74

Dic Totales

C$1,419,556.74 C$13,597,510.44

C$453,600.00 C$5,443,200.00

C$83,516.50 C$1,002,198.00

C$318,005.16 C$3,816,061.92

C$401,521.66 C$4,818,259.92

C$1,471,635.08 C$14,222,450.52
 BALANCE GENERAL
EMPRESA CAREN S.A CORRESPONDIENTE AL 1 DE ENERO AL 31 DE DICIEMBRE 2023
Activo Pasivos
Activo Circulante Pasivo Circulante

Caja C$50,000.00 Gastos Administrativo

Banco C$5,393,200.00 Pagos de servicios basicos
Inversiones a corto plazo C$0.00 Vacaciones
Cuentas por cobrar C$0.00 Indemnizacion
Inventario C$0.00 Decimotercer Mes
Total Activo Circulante C$5,443,200.00 Inss Patronal
Seguro Inss
Activo Fijo Inatec
Edificios C$0.00 Salarios por pagar
Terrenos C$0.00 Gastos de publicidad
Depreciacion acumulada C$0.00 Otros gastos
Mobiliario y equipo C$291,700.00 Impuestos municipales
Depreciacion acumulada -C$58,340.00 Impuesto sobre la renta
Equipo de transporte C$0.00 Proveedores ( Otros gastos)
Depreciacion acumulada C$0.00 Pagos de materia prima
Materia prima C$360,980.00 Total Pasivo Circulante
Total Activo fijo C$594,340.00
Pasivo a largo plazo
Activo diferido Prestamos a largo plazo
Rentas pagadas por anticipado C$0.00 Total Pasivo a largo plazo
Total Activo diferido C$0.00

Tota de Activos C$6,037,540.00 Total Pasivos

Capital
Reservas
Resultados de ejercicio anterior
Resultado del ejercicio
Total capital contable + pasivo
ICIEMBRE 2023

C$315,600.00
C$180,000.00
C$180,000.00
C$180,000.00
C$464,400.00
C$151,200.00
C$43,200.00
C$1,964,286.00
C$644,400.00
C$144,000.00
C$36,000.00
C$44,514.00

C$702,720.00
C$5,050,320.00

C$0.00
C$0.00

C$5,050,320.00

C$987,220.00

C$6,037,540.00